Massachusetts 2025-2026 Regular Session

Massachusetts House Bill H3221 Compare Versions

Only one version of the bill is available at this time.

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1	1	1 of 1
2	2	HOUSE DOCKET, NO. 3212 FILED ON: 1/16/2025
3	3	HOUSE . . . . . . . . . . . . . . . No. 3221
4	4	The Commonwealth of Massachusetts
5	5	_________________
6	6	PRESENTED BY:
7	7	David Allen Robertson
8	8	_________________
9	9	To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
10	10	Court assembled:
11	11	The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:
12	12	An Act updating disabled veterans tax exemption totals.
13	13	_______________
14	14	PETITION OF:
15	15	NAME:DISTRICT/ADDRESS :DATE ADDED:David Allen Robertson19th Middlesex1/16/2025 1 of 8
16	16	HOUSE DOCKET, NO. 3212 FILED ON: 1/16/2025
17	17	HOUSE . . . . . . . . . . . . . . . No. 3221
18	18	By Representative Robertson of Tewksbury, a petition (accompanied by bill, House, No. 3221)
19	19	of David Allen Robertson relative to disabled veterans' tax exemption totals. Revenue.
20	20	[SIMILAR MATTER FILED IN PREVIOUS SESSION
21	21	SEE HOUSE, NO. 2929 OF 2023-2024.]
22	22	The Commonwealth of Massachusetts
23	23	_______________
24	24	In the One Hundred and Ninety-Fourth General Court
25	25	(2025-2026)
26	26	_______________
27	27	An Act updating disabled veterans tax exemption totals.
28	28	Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
29	29	of the same, as follows:
30	30	1 SECTION 1. Section 22 of said chapter 59, as so appearing, is hereby amended by
31	31	2striking out the twenty-second paragraph and inserting in place thereof the following paragraph:-
32	32	3 Twenty-second, Real estate of the following classes of persons who are legal residents of
33	33	4the commonwealth and who are veterans, as defined in clause Forty-third of section seven of
34	34	5chapter four, and whose last discharge or release from the armed forces was under other than
35	35	6dishonorable conditions and who were domiciled in Massachusetts for at least six months prior
36	36	7to entering such service, or who have resided in the commonwealth for 2 consecutive years next
37	37	8prior to date of filing for exemptions under this clause, hereinafter referred to in this clause as
38	38	9soldiers and sailors, provided such real estate is occupied in whole or in part as his domicile by
39	39	10such person, and provided, further that if the spouse of the soldier or sailor is also a soldier or 2 of 8
40	40	11sailor each shall receive the amount of exemption provided in this clause to the same extent as if
41	41	12unmarried, to the amount of two thousand dollars of assessed taxable valuation or the sum of
42	42	13$800, whichever would result in an abatement of the greater amount of actual taxes due. No real
43	43	14estate shall be so exempt which the assessors shall adjudge has been conveyed to a soldier or
44	44	15sailor or to the spouse, surviving spouse, father or mother of a soldier or sailor to evade taxation.
45	45	16 SECTION 2: Section 22A of said chapter 59, as so appearing, is hereby amended by
46	46	17striking out the twenty-second (A) paragraph and inserting in place thereof the following
47	47	18paragraph:-
48	48	19 Twenty-second A, Real estate of soldiers and sailors and their spouses who are legal
49	49	20residents of the commonwealth and who are veterans, as defined in clause forty-three of section
50	50	21seven of chapter four and whose last discharge or release from the armed forces was under other
51	51	22than dishonorable conditions, and who were domiciled in Massachusetts for at least six months
52	52	23prior to entering such service or who have resided in the commonwealth for 2 consecutive years
53	53	24next prior to date of filing for exemption under this clause, who according to the records of the
54	54	25Veterans Administration or of any branch of the armed forces of the United States by reason of
55	55	26injury received or disease contracted while in such service and in the line of duty, lost or have
56	56	27suffered permanent loss of use of one foot at or above the ankle or lost or have suffered
57	57	28permanent loss of use of one hand at or above the wrist, or who according to the records of the
58	58	29Veterans Administration by reason of injury received or disease contracted while in such service,
59	59	30is receiving a statutory award from the Veterans Administration for such loss or loss of sight of
60	60	31one eye, or who have been awarded the congressional medal of honor, the distinguished service
61	61	32cross, the navy cross or the air force cross, or who is or was a prisoner of war, to the amount of
62	62	33four thousand dollars of the taxable valuation of real property or the sum of $1500 whichever 3 of 8
63	63	34would result in an abatement of the greater amount, of actual taxes due, in the case of each
64	64	35person, provided that such real estate is occupied as his domicile by such person, and provided,
65	65	36further, that if said property be greater than a single family house, then only that value of so
66	66	37much of said house as is occupied by said person as his domicile or a proportionate part of
67	67	38$1500, whichever would result in an abatement of the greater amount of actual taxes due, shall
68	68	39be exempted. After the assessors have allowed an exemption under this clause, no further
69	69	40evidence of the existence of the facts required by this clause shall be required in any subsequent
70	70	41year in the city or town in which the exemption has been granted; provided, however, that the
71	71	42assessors may refuse to grant an exemption in any subsequent year if they become aware that the
72	72	43soldier or sailor did not satisfy all of the requisites of this clause at the time the exemption was
73	73	44first granted. An exemption under this clause shall continue unchanged for the benefit of the
74	74	45surviving spouse after the death of such disabled veteran as long as the surviving spouse of the
75	75	46qualified veteran shall remain an owner and occupant of a domicile subject to the exemption. For
76	76	47the purposes of this section, the term ''prisoner of war'' shall mean a regularly appointed,
77	77	48enrolled, enlisted or inducted member of the military forces of the United States who was
78	78	49captured, separated and incarcerated by an enemy of the United States during an armed conflict.
79	79	50 Two thousand dollars of this exemption or up to the sum of one hundred and seventy-five
80	80	51dollars, whichever basis is applicable shall be borne by the city or town; the balance, up to two
81	81	52thousand dollars of exemption or up to the sum of $575, whichever basis is applicable, shall be
82	82	53borne by the commonwealth; and the state treasurer shall annually reimburse the city or town for
83	83	54the amount of the tax which otherwise would have been collected on account of this balance. No
84	84	55person who has received an exemption under this clause shall be denied the benefit of the
85	85	56exemption because the person returns to active service. 4 of 8
86	86	57 SECTION 3: Section 22B of said chapter 59, as so appearing, is hereby amended by
87	87	58striking out the twenty-second (B) paragraph and inserting in place thereof the following
88	88	59paragraph:-
89	89	60 Twenty-second B, Real estate of soldiers and sailors and their spouses who are legal
90	90	61residents of the commonwealth and who are veterans, as defined in clause forty-three of section
91	91	62seven of chapter four, and whose last discharge or release from the armed forces was under other
92	92	63than dishonorable conditions, and who were domiciled in Massachusetts for at least six months
93	93	64prior to entering such service, or who have resided in the commonwealth for 2 consecutive years
94	94	65next prior to the date of filing for exemption under this clause, who according to the records of
95	95	66the Veterans Administration or of any branch of the armed forces by reason of such service in
96	96	67the armed forces of the United States have suffered in the line of duty the loss or permanent loss
97	97	68of use of both feet at or above the ankle, or loss or permanent loss of use of both hands at or
98	98	69above the wrist or loss or permanent loss of use of one foot at or above the ankle and one hand at
99	99	70or above the wrist, or the loss of sight of both eyes as prescribed and certified by the Veterans
100	100	71Administration to the amount of eight thousand dollars of the taxable valuation of real property
101	101	72or the sum of 2,5000, whichever would result in an abatement of the greater amount of actual
102	102	73taxes due, provided, that such real estate is occupied as his domicile by such person, and
103	103	74provided, further, that if said property be greater than a single family house then only that value
104	104	75of so much of said house as is occupied by said person as his domicile or a proportionate part of
105	105	76$2,500 whichever would result in an abatement of the greater amount of actual taxes due, shall
106	106	77be exempted. An exemption under this clause shall continue unchanged for the benefit of the
107	107	78surviving spouse after the death of such disabled veteran, as long as the surviving spouse of the
108	108	79qualified veteran shall remain an owner and occupant of a domicile subject to the exemption. 5 of 8
109	109	80 After the assessors have allowed an exemption under this clause, no further evidence of
110	110	81the existence of the facts required by this clause shall be required in any subsequent year in the
111	111	82city or town in which the exemption has been so allowed; provided, however, that the assessors
112	112	83may refuse to allow an exemption in any subsequent year if they become aware that the soldier
113	113	84or sailor did not satisfy all of the requisites of this clause at the time the exemption was first
114	114	85granted.
115	115	86 Two thousand dollars of this exemption or up to the sum of one hundred and seventy-five
116	116	87dollars, whichever basis is applicable, shall be borne by the city or town; the balance up to six
117	117	88thousand dollars of exemption or up to the sum of $1,075, whichever basis is applicable, shall be
118	118	89borne by the commonwealth; and the state treasurer shall annually reimburse the city or town for
119	119	90the amount of the tax which otherwise would have been collected on account of this balance.
120	120	91 SECTION 4: Section 22C of said chapter 59, as so appearing, is hereby amended by
121	121	92striking out the twenty-second (C) paragraph and inserting in place thereof the following
122	122	93paragraph:-
123	123	94 Twenty-second C, Real estate of soldiers and sailors and their spouses who are legal
124	124	95residents of the commonwealth who are veterans, as defined in clause forty-three of section
125	125	96seven of chapter four, and whose last discharge or release from the armed forces was under other
126	126	97than dishonorable conditions, and who were domiciled in Massachusetts for at least six months
127	127	98prior to entering such service, or who have resided in the commonwealth for 2 consecutive years
128	128	99next prior to date of filing for exemption under this clause, and who according to the records of
129	129	100the Veterans Administration by reason of such service in the armed forces of the United States
130	130	101have suffered in the line of duty permanent and total disability, and who by reason of such 6 of 8
131	131	102disability have received assistance in acquiring ''specially adapted housing'' under laws
132	132	103administered by the Veterans Administration to the amount of ten thousand dollars of the taxable
133	133	104valuation of real property or the sum of $3,000, whichever would result in an abatement of the
134	134	105greater amount of actual taxes due, provided, that such real estate is occupied as his domicile by
135	135	106such person, and provided, further, that if said property be greater than a single family house
136	136	107then only that value of so much of said house as is occupied by said person as his domicile or a
137	137	108proportionate part of $3,000, whichever would result in an abatement of the greater amount of
138	138	109actual taxes due, shall be exempted. An exemption under this clause shall continue unchanged
139	139	110for the benefit of the surviving spouse after the death of such a disabled veteran, as long as the
140	140	111surviving spouse of the qualified veteran shall remain an owner and occupant of a domicile
141	141	112subject to the exemption.
142	142	113 After the assessors have allowed an exemption under this clause, no further evidence of
143	143	114the existence of the facts required by this clause shall be required in any subsequent year in the
144	144	115city or town in which the exemption has been so allowed; provided, however, that the assessors
145	145	116may refuse to allow an exemption in any subsequent year if they become aware that the soldier
146	146	117or sailor did not satisfy all of the requisites of this clause at the time the exemption was first
147	147	118granted.
148	148	119 Two thousand dollars of this exemption or up to the sum of one hundred and seventy-five
149	149	120dollars, whichever basis is applicable, shall be borne by the city or town; the balance up to eight
150	150	121thousand dollars of exemption or up to the sum of $1,325, whichever basis is applicable, shall be
151	151	122borne by the commonwealth; and the state treasurer shall annually reimburse the city or town for
152	152	123the amount of the tax which otherwise would have been collected on account of this balance. 7 of 8
153	153	124 SECTION 5: Section 22E of said chapter 59, as so appearing, is hereby amended by
154	154	125striking out the twenty-second (e) paragraph and inserting in place thereof the following
155	155	126paragraph:-
156	156	127 Twenty-second E, Real estate of soldiers and sailors and their spouses who are legal
157	157	128residents of the commonwealth and who are veterans as defined in clause forty-three of section
158	158	129seven of chapter four, and who, as a result of disabilities contracted while in such service and in
159	159	130the line of duty, have a disability rating of one hundred per cent as determined by the Veterans
160	160	131Administration, and who were domiciled in the commonwealth for at least six months prior to
161	161	132entering such service, or who have resided in the commonwealth for 2 consecutive years next
162	162	133prior to date of filing for exemption under this clause, to the amount of six thousand dollars of
163	163	134the taxable valuation of real property or the sum of $2,000, whichever would result in an
164	164	135abatement of the greater amount of actual taxes due, provided, that such real estate is occupied as
165	165	136his domicile by such person; and provided further, that if said property be greater than a single-
166	166	137family house, then only that value of so much of said house as is occupied by said person as his
167	167	138domicile or a proportionate part of $2,000, whichever would result in an abatement of the greater
168	168	139amount of actual taxes due, shall be exempted. An exemption under this clause shall continue
169	169	140unchanged for the benefit of the surviving spouse after the death of such disabled veteran as long
170	170	141as the surviving spouse of the qualified veteran shall remain an owner and occupant of a
171	171	142domicile subject to the exemption.
172	172	143 After the assessors have allowed an exemption under this clause, the assessors shall
173	173	144require an annual statement certifying that the disability rating as determined by the Veterans
174	174	145Administration has not been reduced to less than one hundred per cent. 8 of 8
175	175	146 No real estate shall be so exempt which the assessors shall adjudge has been conveyed to
176	176	147such soldier or sailor to evade taxation.
177	177	148 Two thousand dollars of this exemption or up to the sum of one hundred and seventy-five
178	178	149dollars, whichever basis is applicable, shall be borne by the city or town; the balance, up to four
179	179	150thousand dollars of exemption or up to the sum of $825, whichever basis is applicable, shall be
180	180	151borne by the commonwealth; and the state treasurer shall annually reimburse the city or town for
181	181	152the amount of the tax which otherwise would have been collected on account of this balance.